https://www.taxtmi.com/caselaws?id=348719 The appeal filed by the Revenue was dismissed as the Commissioner (Appeals) had already decided the issue in favor of the Assessee in a previous order that had attained finality. Since the Revenue did not challenge this order by filing an appeal, the subsequent appeal was deemed redundant, and the Revenue's argument regarding the power of remand under Section 35A of the Central Excise Act, 1944, was not considered. The appeal was rejected based on the finality of the earlier order, and the decision was pronounced in open court. en-us Tue, 07 Mar 2017 00:00:00 +0530 Thu, 28 Sep 2017 07:07:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348719 The appeal filed by the Revenue was dismissed as the Commissioner (Appeals) had already decided the issue in favor of the Assessee in a previous order that had attained finality. Since the Revenue did not challenge this order by filing an appeal, the subsequent appeal was deemed redundant, and the Revenue's argument regarding the power of remand under Section 35A of the Central Excise Act, 1944, was not considered. The appeal was rejected based on the finality of the earlier order, and the decision was pronounced in open court. Case-Laws Central Excise Tue, 07 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348719